[TO
BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3,
SUB-SECTION (i)]

GOVERNMENT
OF INDIA

MINISTRY
OF FINANCE

(Department of Revenue)

New
Delhi, the 12th May, 2007

22 Vaisakha, 1929 (Saka)

Notification
No.
27/2007-Central Excise (N.T.)

G.S.R.
(E). In
exercise of the powers conferred by section 37 of the Central Excise Act, 1944
(1 of 1944) and section 94 of the Finance Act, 1994 (32 of 1994), the Central
Government hereby makes the following rules further to amend the CENVAT Credit
Rules, 2004, namely:-

1. (1) These rules may be called the CENVAT Credit (Sixth Amendment) Rules,
2007.

(2)They shall come into
force on the date of their publication in the Official Gazette.

2.In the CENVAT Credit Rules, 2004, in
rule 3,

(i)
in sub-rule (1),

(a)
for clause (via), the following clause shall be substituted, namely:-

“(via)
the Secondary and Higher Education Cess on excisable goods leviable under
section 136 read with section 138 of the Finance Act, 2007

(22 of
2007);”;

(b)
after clause (x), the following clause
shall be inserted, namely:-

“(xa)
the Secondary and Higher Education Cess on taxable services leviable under
section 136 read with section 140 of the Finance Act, 2007

(22 of 2007); and”;

(ii)
in sub-rule (7), in clause (b),-

(a)
for sub-clause (iiia), the following sub-clause shall be substituted, namely:-

“(iiia)
the Secondary and Higher Education Cess on excisable goods leviable under section
136 read with section 138 of the Finance Act, 2007

(22 of 2007);”;

(b)
after sub-clause (vi), the following sub-clause shall be inserted, namely:-

“(via)
the Secondary and Higher Education Cess on taxable services leviable under
section 136 read with section 140 of the Finance Act, 2007

(22 of 2007); and”;

(c)
after sub-clause (vii), for the portion beginning with the words “shall be
utilized only towards payment of duty of excise” and ending with the words

“after being partially processed or on any output service”, the following
shall be substituted, namely:-

“shall
be utilised towards payment of duty of excise or as the case may be, of service
tax leviable under the said Additional Duties of Excise

(Textiles and Textile
Articles) Act, 1978 or the National Calamity Contingent duty leviable under
section 136 of the Finance Act, 2001 (14 of 2001),

or the education cess on
excisable goods leviable under section 91 read with section 93 of the said
Finance (No.2) Act, 2004 (23 of 2004),

or the Secondary and Higher Education
Cess on excisable goods leviable under section 136 read with section 138 of the
Finance Act, 2007

(22 of 2007) or the additional duty of excise leviable under
section 157 of the Finance Act, 2003 (32 of 2003), or the education cess on
taxable

services leviable under section 91 read with section 95 of the said
Finance (No.2) Act, 2004 (23 of 2004), or the Secondary and Higher Education

Cess on taxable services leviable under section 136 read with section 140 of the
Finance Act, 2007 (22 of 2007), or the additional duty of excise

leviable under
section 85 of the Finance Act, 2005 (18 of 2005) respectively, on any final
products manufactured by the manufacturer or for payment

of such duty on inputs
themselves, if such inputs are removed as such or after being partially
processed or on any output service”;

(d)
for the proviso, the following provisos shall be substituted, namely:-

“Provided
that the credit of the education cess on excisable goods and the education cess
on taxable services can be utilized, either for payment

of the education cess on
excisable goods or for the payment of the education cess on taxable services:

Provided
further that the credit of the Secondary and Higher Education Cess on excisable
goods and the Secondary and Higher Education

Cess on taxable services can be
utilized, either for payment of the Secondary and Higher Education Cess on
excisable goods or for the payment